000			01501nab a2200241 c 4500
999			_c146890 _d146890
003			ES-MaIEF
005			20221216115641.0
007			ta
008			221216t2022 gw ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_957034 _aMuehlbacher, Stephan
245		0	_aFining tax evasion _bis adjusting fines to level of income fairer than basing fines solely on the evaded amount? _c Stephan Muehlbacher, Thomas Sabitzer
500			_aResumen.
504			_aBibliografía.
520			_aFines for tax evasion are usually based on the amount evaded. The present research shows that laypeople (N = 191) prefer income-adjusted fines in opinion polls, but in the role of a judge they would sometimes act differently. In a factorial survey experiment simulating the negotiation of a court case about tax evasion, fines were adjusted only to the defendant's income when details about the amount of evasion and the evader's income but not about the true tax liability were provided. When participants were informed also about the defendant's full tax liability, they imposed similar fines to high- and low-income earners.
650		4	_944029 _aEVASION FISCAL
650		4	_947813 _aINFRACCIONES Y SANCIONES TRIBUTARIAS
650		4	_954031 _aPRINCIPIO DE PROPORCIONALIDAD
650		4	_941661 _aCUMPLIMIENTO FISCAL
700	1		_970282 _aSabitzer, Thomas
773	0		_9168580 _oOP 207/2022/3 _tFinanzArchiv _w(IEF)21244 _x 0015-2218 _g v. 78, n. 3, September 2022, p. 291-311
942			_cART